Introduction of new table ECO-Documents in GSTR-2B

The taxpayers are being provided a facility to pass input tax credit (ITC) to the registered taxpayers who are receiving the supplies u/s 9(5) through Such ITC will be available to the registered recipient in newly introduce section in GSTR-2B. A new table “ECO
– Documents” is being added under all other ITC section in GSTR-2B. In this table, the registered recipient can view the document details of the supplies received through ecommerce operator on which e-commerce operator is liable to pay tax under section 9(5) of the Act.

The values will be auto populated from Registered Supplier and Registered Recipient (B2B) and Unregistered Supplier and Registered Recipient (URP2B) section of table 15 to this new ECO – Documents table of GSTR- 2B.

To view the ECO-Documents table, taxpayer can navigate to Returns Dashboard > Selection of Period > Auto- drafted ITC Statement for the month GSTR 2B > view the records in ECO-Documents table, taxpayer can navigate to Returns Dashboard > Selection of Period > Auto- drafted ITC Statement for the month GSTR 2B > View > ECO Documents.